The tariff classification of an Artist in a Box from China

NY M82193 April 18, 2006 CLA-2-96:RR:NC:2:224 M82193 CATEGORY: Classification TARIFF NO.: 9609.90.8000 Ms. Francine Marcoux Hampton Direct, Inc. 350 Pioneer Drive P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of an Artist in a Box from China Dear Ms. Marcoux: In your letter dated March 28, 2006, you requested a tariff classification ruling. You are requesting the tariff classification on a product that is described as an Artist in a Box, item number 53740. It is comprised of the following components: 12 crayons, 12 color pencils, 12 watercolor paints, 12 markers, 1 eraser, 1 pencil sharpener, 1 paper clip, and 1 paintbrush. The art supplies are packaged and sold in a four-tier cardboard storage case that is designed to allow easy access to its contents. The item is considered a set for tariff purposes. No one heading in the tariff schedule covers these components in combination; GRI 1 cannot be used as a basis of classification. GRI 3 provides for goods that are, prima facie, classifiable in two or more headings. GRI 3 (b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. GRI 3 (c) provides that when goods cannot be classified by reference to GRI 3 (b), they are classified in the heading/subheading of the HTSUS that occurs last in numerical order among those that equally merit consideration. Noting GRI-3 (c), the heading/subheading that occurs last in numerical order among those that equally merit consideration would dictate the classification of the set. The heading/subheading for the crayon portion of the art kit occurs last in numerical order in the HTSUS among those that equally merit consideration. Therefore, the applicable subheading for the Artist in a Box, item number 53740, will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pencils (other than those pencils of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors’ chalks: other: other. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Tom McKenna at (646) 733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division